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V3511-20 ·9 December 2020 ·consulta-vinculante Medium impact
Tax

Tax limitation and expiration periods suspended from the state of alarm until 30 May 2020

A query was made regarding the calculation of tax limitation periods during the COVID-19 state of alarm. The DGT ruled that these periods were suspended from the entry into force of Royal Decree 463/2020 until 30 May 2020.

In 5 key points

Lifecycle

2020-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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